Active income vs. Passive income?

I wanted to find out if there are any differences in how passive income is taxed vs. how active income is taxed. Is there any benefit to generating one vs. the other? I am establishing a new corporation and based on how much we split the equity between me and my wife - we can determine the % of active vs.... show more I wanted to find out if there are any differences in how passive income is taxed vs. how active income is taxed. Is there any benefit to generating one vs. the other?

I am establishing a new corporation and based on how much we split the equity between me and my wife - we can determine the % of active vs. passive income. I am trying to structure it so we can get maximum tax benefit - so would appreciate any advice.
Update: The corporation is a legitimate corporation running a business. The purpose is not ONLY to re-classify income. However, since this is going to be a new business - we have flexibility in how we setup the equity structure.
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